61.assessed level of material misstatement risk 重大错报风险的评估水平 S~KS9E~\
62.simall business 小规模企业 NH7`5mF$
63.accounting system 会计系统 FJP< bREQ
64.test of control 控制测试 X}ZlWJ
65.walk-through test 穿行测试 Vy-28icZ`
66.communication 沟通 %'Zc2h&z
67.flow chart 流程图 bGbqfO`
68.reperformance of internal control 重新执行 `W@T'T"
69.audit evidence 审计证据 !Y (apVQ
70.substantive procedures 实质性程序 O0^?f/&k
71.assertions 认定 +7,8w
72.esistence 存在 z{ptm7
73.occurrence 发生 >(X#<`
74.completeness 完整性 )uZoH8?
75.rights and obligations 权利和义务 Q,{^S,s<
76.valuation and allocation 计价和分摊 $}t=RW
77.cutoff 截止 >~_Jq|KBB
78.accuracy 准确性 MkwU<ae AB
79.classification 分类 qAoAUDm
80.inspection 检查 (+*
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81.supervision of counting 监盘 {P-xCmZ~Wt
82.observation 观察 ]eE 1n2
83.confirmation 函证 n-DaX
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84.computation 计算 P?kx
85.analytical procedures 分析程序 a 6%@d_A
86.vouch 核对 o]Gguw5W{
87.trace 追查 Kx~$Bor_!
88.audit sampling 审计抽样 m6^ 5S
89.error 误差 |^R*4;Phe
90.expected error 预期误差 Yu'a<5f
91.population 总体 4'' ,6KJ@
92.sampling risk 抽样风险 $.pTB(tO
93.non- sampling risk 非抽样风险 (
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94.sampling unit 抽样单位 5F2_
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95.statistical sampling 统计抽样 Hou*lCA
96.tolerable error 可容忍误差 IV'p~
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97.the risk of under reliance 信赖不足风险 [)^mBVht
98.the risk of over reliance 信赖过度风险 H+ lX-,
99.the risk of incorrect rejection 误拒风险 .}q]`<]ze
100. the risk of incorrect acceptance 误受风险 (&jW}1D
101.working trial balance 试算平衡表 \R(R9cry
102.index and cross-referencing 索引和交叉索引 *m9{V8Yi2
103.cash receipt 现金收入 > !L&>OOx
104.cash disbursement 现金支出 Y25^]ON*\^
105.bank statement 银行对账单 `H>b5
106.bank reconciliation 银行存款余额调节表 wd[eJcQ ,
107.balance sheet date 资产负债表日 LXj5R99S
108.net realizable value 可变现净值
ef=K_,
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109.storeroom 仓库 9Hd;353Q
110.sale invoice 销售发票 ,>n%
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111.price list 价目表 ?c]n^GvG
112.positive confirmation request 积极式询证函 jfD1
113.negative confirmation request 消极式询证函 kbYeV_OwM
114.purchase requisition 请购单 rEdY>\'
115.receiving report 验收报告 MoD?2J
116.gross margin 毛利 WF2NG;f=
117.manufacturing overhead 制造费用 F30
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118.material requisition 领料单 5{d\uE%'p
119.inventory-taking 存货盘点 @5.e@]>ZM
120.bond certificate 债券 .Pe9_ZH$W
121.stock certificate 股票 sYqgXE.
122.audit report 审计报告 EF#QH
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123.entity 被审计单位 YuQ~AE'i
124.addressee of the audit report 审计报告的收件人 6.5wZN9<|
125.unqualified opinion 无保留意见 &fwS{n;U
126.qualified opinion 保留意见 Kc
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127.disclaimer of opinion 无法表示意见 6BocGo({
128.adverse opinion 否定意见